https://www.taxtmi.com/circulars?id=57419 Manual processing is required for refunds relating to unutilized input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances, to be filed in FORM GST RFD-01A (monthly, or quarterly for GSTR 1 quarterly filers). Applicants must have filed GSTR 1 for the period and a valid prior GSTR 3B; provisional refunds require a manual undertaking to repay with interest if credit conditions are unmet. Statements 1 and 1A (inverted duty) and Statement 5B (deemed exports) must be furnished, and Central and State authorities shall nominate nodal officers to exchange sanction orders and facilitate payment. en-us Tue, 09 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57419 Manual processing is required for refunds relating to unutilized input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances, to be filed in FORM GST RFD-01A (monthly, or quarterly for GSTR 1 quarterly filers). Applicants must have filed GSTR 1 for the period and a valid prior GSTR 3B; provisional refunds require a manual undertaking to repay with interest if credit conditions are unmet. Statements 1 and 1A (inverted duty) and Statement 5B (deemed exports) must be furnished, and Central and State authorities shall nominate nodal officers to exchange sanction orders and facilitate payment. Circulars GST - States Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57419